True Value

Mission

At SM RE Inc., our mission is simple: help people make smarter financial decisions through accurate, honest, and strategic commercial real estate insight. Founded by Sam Murphy, SM RE Inc. operates with the belief that clients deserve more than generic appraisals or pushy sales pitches. We provide institutional-grade clarity for investors, families, and their advisors across Southern California.

Leading CRE Firm in Southern California

What sets us apart

Direct, Principal-Led Expertise

Every assignment is handled by our principal appraiser—no outsourcing, no handoffs. Full accountability from start to finish.

Independent Analysis

We don’t push transactions. Our role is to provide clear, objective analysis so you can make the right decision.

Trusted by Attorneys, CPAs & Advisors

We regularly support legal, tax, and financial professionals in high-stakes valuation matters.

Southern California Market Expertise

Deep local knowledge across LA, OC, the Inland Empire, Ventura, and San Diego—applied to complex, real-world situations.

A Few Words

About Us

Sam Murphy

Sam Murphy founded SM RE Inc. in 2019. The firm serves Southern California’s legal, tax, and fiduciary community with commercial real estate valuation grounded in real-world market behavior.

The work concentrates on the matters where valuation matters most — estate and gift tax filings, partition and buyout disputes, expert witness and litigation engagements, and advisory work for owners and their advisors. Assignments span $2 million to $50 million-plus, across Los Angeles, Orange County, the Inland Empire, Ventura, and San Diego.

Sam holds a B.S. in Economics from Fairfield University. He is a member of the Appraisal Institute, an Affiliate Member of the Professional Fiduciary Association of California, and an Associate Member of the Los Angeles County Bar Association. He is also active in the South Bay legal and estate-planning community.

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